https://www.taxtmi.com/caselaws?id=261010 The first appellate authority's inherent power to grant stay was treated as part of its section 250 jurisdiction, so a stay order passed in that context was held appealable under section 253(1)(a). On the merits of interim relief, the Tribunal found a strong prima facie challenge to the demand raised under the section 201 order, noted the assessee's role as custodian of employees' funds, and considered the applicable administrative instructions and circulars. Stay of recovery was therefore granted until disposal of the appeal before the Commissioner (Appeals), and the connected stay petitions became infructuous. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 19 Aug 2015 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261010 The first appellate authority's inherent power to grant stay was treated as part of its section 250 jurisdiction, so a stay order passed in that context was held appealable under section 253(1)(a). On the merits of interim relief, the Tribunal found a strong prima facie challenge to the demand raised under the section 201 order, noted the assessee's role as custodian of employees' funds, and considered the applicable administrative instructions and circulars. Stay of recovery was therefore granted until disposal of the appeal before the Commissioner (Appeals), and the connected stay petitions became infructuous. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261010